Finding 1072760 (2024-001)

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Requirement
P
Questioned Costs
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Year
2024
Accepted
2024-09-10
Audit: 319211
Organization: Elder Care Two, Inc. (RI)
Auditor: D'ambra CPA

AI Summary

  • Core Issue: Cash funds exceed the FDIC limit by $6,052 and bank ratings were not monitored.
  • Impacted Requirements: HUD management agent handbook mandates full insurance of cash funds or monitoring of bank ratings.
  • Recommended Follow-Up: Increase the sweep balance to ensure full FDIC coverage; management has agreed to this action.

Finding Text

Federal program - Capital advance; Criteria - the HUD management agent handbook requires that all cash funds be fully insured or management monitors the banks ratings; Condition - cash funds exceed the FDIC limit by $6,052 and the banks ratings were not monitored; Cause - management has an arrangement with the bank to sweep excess reserve funds over a certain dollar amount, however, due to the rent increase, the operating account caused the cash balances at one institution to exceed the FDIC limit; Recommendation - the management agent should increase the sweep balance to provide for full FDIC coverage. Response: Management will increase the sweep balance.

Categories

HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $443,215